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Agenda Item No: 4. b
Meeting Date: June 17, 2013
SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: FINANCE
Prepared by: Mark Moses, City Manager Approval`,
Interim Finance Director
SUBJECT: 1) RESOLUTION ADOPTING CITY OF SAN RAFAEL BUDGET FOR
FISCAL YEAR 2013-2014;
2) RESOLUTION ADOPTING THE MEASURE S COMMITTEE REPORT
RECOMMENDATION: ACCEPT REPORT AND ADOPT RESOLUTIONS AS
PRESENTED.
BACKGROUND: The purpose of this report is to provide the City Council and community with
the proposed City-wide budget for fiscal year 2013-2014 which has been prepared for adoption,
based on the direction provided at the City Council Study Session of May 9, 2013, and the City
Council Meeting of June 3, 2013.
Budget
The budget is both a spending plan for the City's available financial resources and the legal
authority for City departments to spend these resources for public purposes. Through these
resources, services are provided to meet the needs of city residents. The City Council and City
staff respond to the community's needs in part through the budget which is intended to balance
not only revenues and costs, but also community priorities.
The City Council held a Budget Study Session on May 9, 2013. The purpose of this session was
to review the status of the current year (fiscal year 2012-2013 budget), the City's three-year
forecast, and to discuss program priorities and key fiscal policies that should shape the
development of the fiscal year 2013-2014 budget. Staff reported additional revenues and
resources for fiscal year 2012-2013 that were identified after the February 4, 2013 mid -year
review. It was noted that these were predominantly one-time in nature, and they were
recommended to be programmed to address deferred maintenance and other priority areas.
City Council requested a more complete recommendation for the June 3, 2013 City Council
Meeting.
The preliminary General Fund Operating budget that was presented on May 9 marked the first
time in several years that the initial budget was balanced, whereby the expenditures for the year
were fully covered by projected revenues. Staff noted, however, that a number of areas have
FOR CITY CLERK ONLY
Council Meeting: 21
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Disposition: F °4
SAN RAFAEL CITY COUNCIL AGENDA REPORT f Page: 2
been neglected over the past several years, in response to the collapse of revenues that occurred
five years ago, including: Facilities Maintenance, Technology, Operating and Capital Reserves.
At the City Council Meeting of June 3, 2013, the City Council received a further update of the
status of the fiscal 2012-2013 financial performance, along with staff recommendations for use
of one-time and newly identified resources in that year. City Council requested a study session
now scheduled for June 18 to discuss these recommendations in more detail, prior to amending
the fiscal year 2012-2013 budget. The City Council proceeded to review the proposed City-wide
budget for fiscal year 2013-2014, and directed staff to return with this budget for adoption.
Measure S
Prior to fiscal year 2004-2005, the City faced a serious structural budget deficit. In November
2005, the citizens of San Rafael approved a 0.5 percent transactions and use tax. The
transactions and use tax (Measure S funds) has provided mitigation to the City's loss of key
general fund revenues. As part of the requirements of the ordinance, an independent citizens'
oversight committee was created to review and report on the collection and expenditure of tax
revenues. This Committee, the Measure S Oversight Committee, established baseline policies for
their oversight role. The Committee met on May 16, 2013 to discuss the proposed fiscal year
2013-2014 budget. The result of the Committee's review is included in this report.
In summary, this report will focus on the following key areas.
1. Proposed, balanced budget for all City funds for fiscal year 2013-2014
2. Report by Measure S Oversight Committee regarding proposed general fund budget
ANALYSIS:
FISCAL YEAR 2013-2014 CITY VIDE BUDGET:
HIGHLIGHTS
❖ Overall FY2013-2014 City Budget: The total proposed FY2013-2014 budget for the
City is estimated to be $95,077,783. This sum reflects all funds and operations for the
City, inclusive of appropriations of new resources for one time and capital projects in the
amount of $10,278,115. These appropriations are supported by FY2013-2014 revenue
and other sources projected at $92,023,603, as well as by funds retained from previous
periods for capital projects. (See Attachment A — Exhibit 1)
❖ General Fund Budget: The General Fund portion of the City budget is balanced in that
FY2013-2014 appropriations, totaling $61,451,424, are fully supported by FY2013-2014
General Fund revenues and transfers, projected at $61,495,042 (see Attachment A -
Exhibit 11).
❖ Funding Trends: Included in the General Fund Expenditure Budget are funding
provisions for the following:
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 3
o Employee retirement obligations are fully -funded in accordance with actuarially -
determined contribution levels;
o The General Fund is no longer relying on Gas Tax and Storm Water revenues to
fund positions that support these activities, thus preserving and leveraging those
resources for their respective purposes.
o The Homeless Initiative Project is incorporated into the fiscal year 2013-2014
budget, and provisions are in place for funding the subsequent two years.
❖ State Budget Impacts: As this staff report is being prepared, the State budget does not
rely on any new actions that would have a significant, detrimental impact on the City's
budget. However, the State continues to defer payments on most of the SB -90 (State
Mandate) claims for reimbursement. The City's receivable for these claims is
approaching $2 million.
Revenue Trends and Assumptions:
The major source of funds required to pay for all of the services provided to the community
continues to be taxes. Major tax trends for the upcoming year are highlighted as follows:
Sales Tax:
Sales tax trends have been strong, with the potential to exceed 8.5% for fiscal year 2012-2013.
With the assistance of HdL Consultants, sales tax is estimated to increase by 6.5% to $18.6
million in fiscal year 2013-2014. This increase is supported by the projected opening of the
Target store in fall 2013. Sales taxes account for 31% of General Fund revenues.
Property Tax:
The City's second largest tax generator is property tax. While the City did not experience the
level of property value declines seen in other areas of the state, revenues have stagnated for the
past several years. Based on the most recent county property tax roll information and property
transfer tax trends, we are projecting an increase of 1% to $14.6 million in fiscal year 2013-2014.
Property taxes account for 24% of General Fund revenues.
Transaction & Use Tax (pleasure S):
This voter -approved, transaction and use tax took effect in April 2006. Its purpose is to maintain
essential City services. Revenues from this tax are projected to increase by 5% to $7 million in
fiscal year 2013-2014. This figure is remains below the peak of over $7 million collected in
fiscal year 2007-2008. Measure S revenues account for just under 12% of General Fund
Revenues.
Other General Fund Revenues:
Other revenues are expected to experience moderate growth over the next year.
Other notable revenue activities are presented below:
✓ Paramedic Tax: The proposed $6.2 million annual cost of Emergency Medical Services
for fiscal year 2013-2014 will not require an increase for taxpayers in San Rafael, CSA
A13 or CSA # 19 who pay $89 per residential living unit and $0.12 per square foot for
non-residential buildings. In the other area served, Marinwood CFD, rates will remain at
the tax rate cap of $85 per residential living unit and $0.11 per non-residential building
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page:4
square footage for fiscal year 2013-2014. Paramedic Tax revenues of approximately $3.8
million, coupled with third -party billing of $2.4 million
✓ Library Assessment Tax — In June 2010, the citizens of San Rafael passed Measure C.
This assessment is projected to provide $879,700 annually in revenues to support the
Library. Funds have been dedicated to library hours, equipment, materials, and services
for children, teens and adults. Since the inception of Measure C, $541,000 has been set
aside in the capital reserve. The allocation of tax proceeds is consistent with the long-
term strategic recommendations presented by the library director in December 2012.
When budget cuts have been necessary, the library has not been required to make
disproportionate cuts, relative to the 2009-2010 baseline of 4.38%.
Expenditure Trends and Assumptions:
The City-wide budget proposal includes total appropriations of $95.1 million for fiscal year
2013-2014. Of this total, $61.5 million, or 65% is in the General Fund Operating Budget.
Increases in personnel costs, including the temporary addition of two positions in the police
department to support the Homeless Initiative, a provision for the reinstatement of an
engineering position to review encroachment permits and building plans, and new labor contracts
account for most of the $1.7 million, or 2.9%, growth in expenditures over the projected levels
for fiscal year 2012-2013.
One of the deficit reduction strategies during the most difficult years of the recent recession was
to fund a significant portion of street and storm water personnel with funds from Gas Tax and
Storm Water revenues. This reduced the amounts that those funds had to dedicate to their core
purposes by several hundred thousand dollars or more per year. As the revenues have recovered,
the General Fund is no longer dependent upon these other funds to balance its budget.
Capital Improvement Program:
In a separate report, Public Works staff is presenting an updated Five-year Capital Improvement
Program (CIP) for fiscal years 2013-2014 through 2017-2018. This document identifies projects
that impact all segments of San Rafael's infrastructure, including but not limited to City -
maintained roads, pedestrian and bicyclist facilities, traffic control networks, drainage systems,
buildings, parks, parking facilities, etc. The report includes the projects planned for fiscal year
2013-2014, and the changes to the timing of projects that has been caused by emergency and
other unanticipated projects.
Enterprise activity (Parking Services):
Until recently, the Parking Services fund has remained fairly stable operationally, primarily as a
result of reducing personnel -related expenses. While parking meter rates had historically
increased an average of once every two years, it has now been six years (2007) since the last
increase. This has led to a reliance on reserves to cover operations. The parking structures and
lots have deferred maintenance issues that will need to be addressed over the next few years, in
order to preserve these revenue -generating assets. The appropriations for this fund total $4.8
million.
Fund Balances and Reserves:
All funds are projected to have a positive fund balance as of June 30, 2013. Emergency reserves
in the General Fund balance currently remain at $1.3 million (2.2% of current year
appropriations). Although this is below the 10% target, the City has preserved $3.0 million in the
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 5
employee retirement reserve fund and has established adequate balances in the internal service
funds that support retiree medical, leave payouts, workers compensation and general liability.
City-wide Summary:
The City's General Fund accounts for most of the major services to residents and businesses
(such as police, fire suppression and prevention, planning, building, library, parks, streets,
engineering, traffic enforcement and management, cultural programs). The General Fund
appropriation for fiscal year 2013-2014 is approximately $61.5 million. The following table
summarizes the appropriations found in Attachment A — Exhibit I, which provides the schedule
of consolidated fund activities for fiscal year 2013-2014:
Staffing and Organizational Capacity:
As discussed during prior budget presentations; while the City has achieved significant progress
by balancing the General Fund budget without the use of borrowed monies or reserves, the
budget continues to rely on unsustainable withholding of resources that need to be addressed
over the next few years:
1. Capital and maintenance budgets have been deferred for several years. This practice has
severely limited funding for facility maintenance, repairs and replacement. City -owned
buildings and city -operated public facilities, parks and open space risk severe reduction
in their respective values, safety and utility if they are not properly maintained. In
addition, grant funds are at risk, as a result of reductions in project management capacity.
2. The ongoing erosion of staffing levels has reduced the City's organizational capacity.
The proposed budget provides funding for full-time equivalent staffing of 378.34 at July
1. 2013, an increase from the previous year of 3.10 positions, two of which are limited -
term. This is down 67 positions, or 15%. from fiscal year 2007-2008 (see Attachment A
— Exhibit III). There remains little capacity to proactively manage emerging issues, or to
ensure smooth and consistent continuity of services. Although the workweek will be
reinstated to 37.5 hours for the non -safety personnel, some furloughs will continue, and
organizational capacity -related challenges caused by the staff reductions of prior years
remain. As mentioned in the budget staff report of June 3, these issues are being
addressed in the San Rafael Action Plan.
Projected
Sources
Uses
Projected
Fund
Balances
(Revenues
(Expenditures
Balance
July 1, 2013
and
Transfers
and
Transfers)
June 30, 2014
General Fund
$3,310,643
$61,495,042
$61,451,424
$3,354,261
Special Revenue/Grant
26,445,815
27,379,201
27,484,520
26,340,496
Enterprise (Parking)
2,378,384
3,672,700
4,831,490
1,219,594
Internal Service /
14,764,808
11,085,848
12,603,185
13,247,471
Capital Replacement
Debt Service / Trust
513,378
148,020
198,229
463,169
Mise Capital Project Funds
909,518
1,296,770
1,562,913
643,375
Ad' for ISF Charges/Transfers
0
(13,053,979)
(13,053,978)
0
City-wide Totals
$48,322,546
$92,023,603
$95,077,783
$45,268,366
Staffing and Organizational Capacity:
As discussed during prior budget presentations; while the City has achieved significant progress
by balancing the General Fund budget without the use of borrowed monies or reserves, the
budget continues to rely on unsustainable withholding of resources that need to be addressed
over the next few years:
1. Capital and maintenance budgets have been deferred for several years. This practice has
severely limited funding for facility maintenance, repairs and replacement. City -owned
buildings and city -operated public facilities, parks and open space risk severe reduction
in their respective values, safety and utility if they are not properly maintained. In
addition, grant funds are at risk, as a result of reductions in project management capacity.
2. The ongoing erosion of staffing levels has reduced the City's organizational capacity.
The proposed budget provides funding for full-time equivalent staffing of 378.34 at July
1. 2013, an increase from the previous year of 3.10 positions, two of which are limited -
term. This is down 67 positions, or 15%. from fiscal year 2007-2008 (see Attachment A
— Exhibit III). There remains little capacity to proactively manage emerging issues, or to
ensure smooth and consistent continuity of services. Although the workweek will be
reinstated to 37.5 hours for the non -safety personnel, some furloughs will continue, and
organizational capacity -related challenges caused by the staff reductions of prior years
remain. As mentioned in the budget staff report of June 3, these issues are being
addressed in the San Rafael Action Plan.
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 6
-MEASURE S OVERSIGHT COMMITTEE REPORT:
The Committee met on May 16, 2013 to review the proposed General Fund expenditures for
fiscal year 2013-2014. The Committee's written report, dated May 28, 2013, is included in this
staff report as Attachment B — Exhibit I. The Committee found that the City is spending Measure
S revenues in a manner that is consistent with the provisions Transaction and Use Tax
Ordinance. However, due to the sub -par performance of General Fund revenues since Measure S
was passed, it has not been possible to maintain the funding of some essential service levels at
the inflation-adjusted service levels of the 2005-2006 base year. The Committee also observed
that the recent General Fund revenue performance represents a partial recovery, relative to the
inflation-adjusted baseline.
FISCAL IMPACT: By approving the Resolutions as presented, the City Council is authorizing
the levels of expenditures, within funds, for the 2013-2014 fiscal year. The proposed budgets
reflect all assumptions outlined and incorporate direction received from the Council through the
June 3rd meeting.
The 2013-2014 Budget Resolution also provides for the "roll over" of unspent capital project
funds from 2012-2013 for projects that will not be completed by June 30, 2013. Capital project
spending occurs each year by appropriating accumulated funds (e.g., gas tax, traffic mitigation,
etc.), in addition to new revenue sources. By carrying over the unspent portion of a project's
budget into the subsequent year, capital project budget performance is easier to track, because
the same budget authority is not duplicated for unspent funds. This also makes it easier to match
budgeted costs with actual expenditures.
Similarly, the Budget Resolution provides for the "roll over" of active purchase orders (estimated
at $1.1 million, most of which reflects safety vehicles on order) that have not been completed by
year-end. This provides for operational continuity and avoids having to re -budget expenditures
that were previously budgeted and authorized.
OPTIONS: The City Council can choose to either:
1) Accept the reports, recommendations and Resolutions as presented; or
2) Make modifications to the recommendations, which would result in a change in the total
revenue forecasts or appropriations.
RECOMMENDATION: Staff recommends that City Council accept the report and adopt the
Resolutions as presented.
ATTACHMENTS
A - RESOLUTION ADOPTING CITY OF SAN RAFAEL BUDGET FOR FISCAL YEAR
2013-2014
W Management Services- WorkFile',Finance- WorkFile\Council Material'.staff Reports12012\CiW,12-13 city 0udaet.doc
RESOLUTION NO. 13554
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAFAEL
APPROVING THE BUDGET FOR THE FISCAL YEAR 2013-2014 AND
PROVIDING FOR THE APPROPRIATIONS AND EXPENDITURE OF ALL
SUMS SET FORTH IN SAID BUDGET IN THE AMOUNT OF $95,077,783.
WHEREAS, the City Manager has submitted to the San Rafael City Council a
Preliminary Budget for the fiscal year July 1, 2013 - June 30, 2014; and
WHEREAS, the City Council held public meetings on budget development,
operational priorities, multi-year financial projections, and preliminary and proposed budgets
for fiscal 2013-2014, on May 9 and June 3, 2013, where all interested persons were heard; and
WHEREAS, after examination, deliberation and due consideration of the
preliminary and proposed budgets, the San Rafael City Council has provided direction to the
City Manager; and
WHEREAS, it is the intention of this Council to adopt said Proposed Budget
submitted by the City Manager as modified and amended by the Council as the approved
budget for the fiscal year 2013 - 2014; and
WHEREAS, it is the intention of this Council to carry forward unspent capital
projects resources funded in fiscal year 2012 - 2013 to complete the balance of these projects
in the 2013 - 2014 fiscal year; and
WHEREAS, it is the intention of this Council to carry forward unspent operational
funds from fiscal year 2012-2013 encumbered through approved, active purchase orders to
complete the balance of these purchases in the 2013 - 2014 fiscal year;
NOW, THEREFORE, BE IT RESOLVED by the San Rafael City Council that
1. The proposed one-year budget for the City of San Rafael for the fiscal year July 1, 2013
PIPES i ` i • `EOPEN@ri• •11 • III 11111111IN •si - !i- i i ii- i `In
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.• i i- � • - i ii- i - -i • i
2. The sums of money therein set forth are hereby appropriated from the revenues of the City
to the departments, functions, programs and funds therein set forth for expenditure during
the fiscal year 2013 - 2014.
3. The budget provides funding for a total of 378.34 full-time equivalent, authorized positions
as presented in Exhibit 111.
4. The City of San Rafael will carry forward unspent operational funds from fiscal year 2012-
2013 encumbered through approved, active purchase orders, and reappropriate these
funds in fiscal year 2013 — 2014 to be used solely to pay for the remaining portion of City
Council authorized expenditures in the originating funds.
5. The City of San Rafael will carry forward unspent capital project funds from fiscal year 2012
- 2013 and reappropriate these funds in fiscal year 2013 - 2014 to be used solely to pay for
the remaining portion of City Council authorized expenditures for street, facility, storm drain,
traffic mitigation, park and other long term capital projects started in the 2012 - 2013 or prior
fiscal years.
1, ESTHER C. BEIRNE, Clerk of the City of San Rafael, hereby certify that the
foregoing resolution was duly and regularly introduced and adopted at a regular meeting of the
Council of said City on Monday, the 17th day of June 2013, by the following vote, to wit:
AYES: COUNCILMEMBERS: Colin, Connolly, Heller, McCullough & Mayor Phillips
NOES: COUNCILMEMBERS: None
ESTHER C. BEIRNE, City Clerk
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GENERALFUND
PROPOSED BUDGET FY 2013-2014
REVENUES & OTHER OPERATIONAL SOURCES
1,772,761
Taxes
2,326,703
Property Tax and related
14,626,280
Sales Tax t Triple Flip
18,549,730
Sales Tax -Measure S
6,989,000
Franchise Tax
3,225,239
Business Tax
2,563,000
Transient Occupancy Tax
2,126,000
Other Agencies
Motor Vehicle License In -Lieu Fees -
CSA #19 Fire Service 1,553,010
VLF Backfill 4,252,000
Other Agencies (Prop 172, Owner Prop Tax, State Mandate, Other agencies) 602,000
Other Revenues
Permits & Licenses (building, electrical, encroachment, use, alarm) 1,989,000
Fine & Forfeitures (traffic, vehicle, etc.) 728,700
Interest & Rents (investment earnings, rents, etc.) 275,004
Charges for Services (includes dev't fees and plan review) 2,213,210
Other Revenue (damage reimbursements,_misc income) __________________________________________ 561,445
Sub -total: Revenues $ 60,253,618
TRANSFERS IN
from Paramedic/EMT-Paramedic portion of dispatch cost 306,842
from SRSD Sewer Maint Fund -Admin. cost 265,031
from Parking Services Fund -Admin. cost 393,031
from Employee Retirement Fund -POB debt payment - - 276.520
Sub -total: Transfers In $ 1,241,424
---------------------------------------------------------------------------------------------------------------------------
-------- --------------------------------------------------------
TOTAL QPERAIIONALSOURGES _!
EXPENDITURES AND OTHER OPERATIONAL USES
Expenditures by Department
Finance
1,772,761
Non -Departmental
2,326,703
City Manager/City Council
1,984,321
City Clerk
451,180
Mgt Serv: Adm,IT,HR,Pkg.Emg
1,245,251
City Attorney
774,629
Community Development
3,264,466
Police
19,824,993
Fire
15, 543, 027
Public Works
9,827,401
---Library-------------------------------------------
2,511,692
-------------------------------- Sub -total: Expenditures---------- ---------------
-------------$----- 59,526,424
- - -
TRANSFERS OUT
to ADA Projects -ADA projects 50,000
to Building Improvement -Building improvement and maintenance 125,000
to Childcare Fund -Operating support 250,000
to Recreation Fund -Operating support 1,400,000
to Grant Fund -Homeless Initiative Project ------------------------------------------------- - --------100:000
-- - - - - - - e --- - - -
Sub -total: Transfers Out $ 1,925,000
EXHIBIT II
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RESOLUTION NO. 13555
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF SAN RAFAEL ADOPTING THE MEASURE'S'
COMMITTEE REPORT COVERING THE PROPOSED
FISCAL YEAR 2013-2014 GENERAL FUND BUDGET
WHEREAS, on November 8, 2005, the voters of San Rafael approved a
Transactions and Use Tax ("Measure S"). This measure amended the San Rafael
Municipal Code to establish a 0.5% retail transactions and use tax within the City of San
Rafael; and
WHEREAS, the enabling ordinance required the appointment of an independent
citizens' oversight committee that is required to review the collection and expenditure of
tax revenues collected under the authority of this ordinance; and
WHEREAS, the Finance Director reported to the Committee on the status of the
2012-2013 budget and the economic trends and fiscal policy direction that impact the
development of the General Fund Budget for fiscal year 2013-2014; and
WHEREAS, on May 16, 2013, the Committee met and reviewed the City's
Proposed General Fund Budget for fiscal year 2013-2014 and submitted a report dated
May 28, 2013; and
WHEREAS, the Committee finds that Measure S revenues are being spent
consistent with the Transactions and Use Tax Ordinance; and the Committee noted that
even with Measure S funding, it was necessary to reduce some essential service levels
due to General Fund revenues not keeping up with increased costs.
NOW, THEREFORE, BE IT RESOLVED, the San Rafael City Council adopts the report
from the Measure 'S' Committee, which is attached to this Resolution as EXHIBIT 1.
1, ESTHER C. BEIRNE, Clerk of the City of San Rafael, hereby certify that the foregoing
resolution was duly and regularly introduced and adopted at a regular meeting of the City
Council of said City held on Monday the 17th day of June, 2013, by the following vote, to wit:
F.111-3,014011
COUNCIL MEMBERS: Colin, Connolly, Heller, McCullough & Mayor Phillips
e , -- - "2 - e"
ESTHER C. BEIRNE, City Clerk
W:',Management Services- WorkFiieTinance- Workl`ilecouncil Material"Resolutions' 2013\Gty', Measure S comm 13-14 report.doe
MUMMA
City of San Rafael
Measure S Oversight Committee Report
May 28, 2013
The City of San Rafael Measure S Oversight Committee (the Committee)
reviewed the projected budget for the term July 1, 2013 to June 30, 2014 for
the City of San Rafael at its meeting on May 16th, 2013 with particular
attention to the budgeted expenditures for the Police Department, Fire
Department and Public Works Department which are considered the core of
the "essential services" contemplated under Measure S.
The Committee finds that the expenditures for two of the three "essential
services" departments, Police and Fire, is greater (by 3.7% in the case of the
Fire Department and 1.63% in the case of the Police Department) than the
inflation adjusted 2005-2006 baseline year expenditures for these
departments. This is the first time this has happened in years, and is the result
of increased revenues the City has received from sales and the Measure S
Transactions and Use taxes. The Committee notes that manpower levels in
both departments will remain the same in 2013-14 as in 2012-13 and 2011-
2012. However, the Police Department has personnel increases in the works
for a new mental health officer and supporting sworn officer, and the Fire
Department is now able to update equipment, and maintain a constant force
through the use of overtime. Therefore with respect to the Police and Fire
Departments Measure S funds are being used appropriately.
Nonetheless, due to operating cost increases beyond inflation and the growth
in population being served, the city is unable to maintain the baseline level of
"essential services" that were provided by the Police and Fire departments in
2006, despite the incorporation of additional efficiencies. However, the
Committee is pleased to see that the increase in revenues is being used to
restore services in these areas.
Projected expenditures for the third "essential service" department, Public
Works, are projected to be $657,120 below the inflation adjusted baseline
expenditure for this department, continuing to result in an inability to
maintain the level of service as at the baseline year. However, the ongoing
reduction in manpower in the Public Works Department appears to have
Measure S Oversight Committee Report continued
stabilized, and plans are in the works to add a new position related to the
review of plans and other tasks relating to development activities.
Therefore, in the opinion of the Committee, these essential services are not
being maintained as contemplated by Measure S. However the Committee
finds that Measure S funds are being spent consistent with the Transactions
and Use Tax ordinance, and that increased revenue from this and other
sources has allowed the city to begin restoring some of the services from
these departments which had been cut.
Respectfully submitted:
Lisa Goldstein Fait, Chair
Vickie Hatos, Vice -Chair
Larry Luckham, Committee Member
Gladys Gilland, Committee Member
Samantha Sargent, Comm
e Member
jz!c i Schmidt, Committee Member
N
CITY OF SAN RAFAEL
I - .WNII . , . . . • . . -
INSTRUCTIONS: USE THIS FORM WITH EACH SUBMITTAL OF A CONTRACT, AGREEMENT,
ORDINANCE OR RESOLUTION BEFORE APPROVAL BY COUNCIL / AGENCY.
SRRA / SRCC AGENDA ITEM NO. 4 • b
DATE OF MEETING: June 17, 2013
FROM: Mark Moses
DEPARTMENT: Finance
DATE: June 11, 2013
TITLE OF DOCUMENT: 1) RESOLUTION ADOPTING CITY OF SAN RAFAEL BUDGET FOR
FISCALYEAR 2013-2014;
2) RESOLUTION ADOPTING THE MEASURE S COMMITTEE REPORT
Department Head (signature)
APPROVED AS COUNCIL / AGENCY
AGENDA ITEM:
City Manager (signature)
Affil.�.- •--- • •k •
APPROVED AS TO FORM:
L a a:�a� ]" e F -K -
City Attorney (signature)f 10